Seize:—
The term “seize” means “take possession of contrary to the wishes of the owner of the property”. No doubt, in cases where a delivery is effected by an owner of the goods in pursuance of a demand under legal right, whether oral or backed by a warrant, it would certainly be a case of seizure but the idea that it is the unilateral act of the person seizing is the very essence of the concept, Gian Chand v. State of Punjab, AIR 1962 SC 496, 499: 1962 Supp (1) SCR 364: (1962) 1 Cri LJ 485.
Seizing and impounding :— There is a difference between seizing of a document and impounding a document. A seizure is made at a particular moment when a person or authority takes into his possession some property which was earlier not in his possession. Thus, seizure is done at a particular moment of time. However, if after seizing of a property or document the said property or document is retained for some period of time, then such retention amounts to impounding of the property or document, Suresh Nanda v. CBI, (2008) 3 SCC 674: (2008) 2 SCC (Cri) 121: AIR 2008 SC 1414: 2008 Cri LJ 1599: (2008) 147 DLT 397.